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A Study of the Level of Applying Creative Accounting in Vietnamese Companies
VNU Journal of Science: Economics and Business
View Archive Info| Field | Value | |
| Title |
A Study of the Level of Applying Creative Accounting in Vietnamese Companies
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| Creator |
Lien, Nguyen Thi Huong
Ngan, Dao Thi |
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| Description |
Creative accounting has been an interesting research topic because it relates to manupulations of actual accounting figures to the ones desired by the management by taking advantage of the existing accounting rules or ignoring them. Based on literature review and survey on companies of different sectors in Hanoi, this research summarizes popular techniques and motivations of using creative accounting, and evaluates the trend and the level of applying creative accounting in Vietnamese companies. The research results show an increasing trend of using creative accounting in Vietnam, and the level of applying creative accounting depends on the size and the type of companies, and motivations of using creative accounting are mainly for the purpose of tax benefit optimization, business value added and budget achievement.KeywordsCreative accounting techniques, application trend, creative accounting motivations, level of application.References[1] Yadav, B., “Creative accounting: A Literature Review”, The SIJ Transactions on Industrial, Financial & Business Management (IFBM), 1 (2013) 5.[2] Naser, K., “A Note on the Use of Creative Accounting”, British Accounting Review, 24 (1992) 2, 111-118.[3] Hussein, H.N., Kasim, N., Aurumugam V.,“A Review of Creative Accounting Practices and its Area, Technique and Ways of Prevention”, International Journal of Science and Research (IJSR), 4 (2013) 10.[4] Palepu, K.G., Walker, R.G., Healy, P.M., Williston, J.R., Business Analysis & Valuation Using Financial Statements, Thomson South-Weston, 2007.[5] Schilit, H.M., Perler, J., Financial Shenanigans, Mc GrawHill, 2010.[6] Minh An, “Liên tục chênh lệch sau kiểm toán: Doanh nghiệp đang vẽ gì”, Cổng Thông tin và Dữ liệu Tài chính - Chứng khoán Việt Nam, truy cập ngày 20/6/2017, https://vietstock.vn/2015/10/lien-tuc-chenh-lech-sau-kiem-toan-doanh-nghiep-dang-ve-gi-737-441594.htm, 2015.
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| Publisher |
Vietnam National University, Hanoi
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| Date |
2017-11-27
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
https://js.vnu.edu.vn/EAB/article/view/4118
10.25073/2588-1108/vnueab.4118 |
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| Source |
VNU Journal of Science: Economics and Business; Vol 33 No 4
Chuyên san Kinh tế và Kinh doanh; Vol 33 No 4 2588-1108 2615-9287 |
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| Language |
eng
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| Relation |
https://js.vnu.edu.vn/EAB/article/view/4118/3834
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| Rights |
Copyright (c) 2017 VNU Journal of Science: Economics and Business
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